Waiver of late fee excess for delayed GSTR-9C filings if reconciliation is filed by 31 March 2025.
Waiver applies to the excess statutory late fee for registered persons required to furnish FORM GSTR-9C with their FORM GSTR-9 but who failed to do so for specified financial years, provided they file FORM GSTR-9C on or before 31 March 2025; no refund is available for late fee already paid and the notification is deemed effective from 23 January 2025.

Temporary identification number introduced to assign payment liable non-registrants a temporary ID and require registration application.
The amendment inserts rule 16A authorising a proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, to be recorded in Part B of the substituted FORM GST REG-12 which also provides Part A for temporary registration. The revised FORM GST REG-12 prescribes required personal and bank details, reasons for temporary registration, and directs filing of an application for proper registration within the stated compliance period; rule 19(1) and rule 87(4) are also amended to reference related intimation and portal processing.

GST notification amendment: substitution of officer entry and omission of a serial entry under state GST rules.
The State Government amends a prior GST departmental notification by substituting the schedule entry for serial number 02 to designate Smt. Vinita Sharma as Joint Commissioner of State Tax assigned to specified Bhopal divisions, and by omitting serial number 13 and its related entries from the notification.

RoDTEP eligibility extended for Advance Authorizations, SEZs and EOUs; thereafter exports from these categories cease to qualify.
Extension of support under the RoDTEP scheme is notified for exports of products manufactured by Advance Authorizations (AAs), Special Economic Zones (SEZs) and Export-Oriented Units (EOUs) only up to the specified extended cut-off date, after which exports from these categories will no longer be eligible for RoDTEP support; RoDTEP for other categories remains governed by the earlier notification.

Commencement of HGST amendment rules: specified provisions appointed to come into force on scheduled operative dates.
The Governor, exercising powers under section 164, appoints commencement dates for specified provisions of the Haryana GST (Amendment) Rules, 2024. The notification groups provisions into three sets: most of Rule 2 (except the second proviso) to commence on an earlier date; the second proviso to Rule 2 together with Rules 24, 27 and 32 on a later date; and Rules 8, 37 and clause (ii) of Rule 38 on a subsequent date, effectuating staged implementation by administrative notification.

Waiver of late fee for delayed reconciliation statement filing where GSTR-9C is furnished by the specified deadline.
The notification waives the amount of late fee in excess of the fee payable up to the date of filing FORM GSTR-9 where registered persons required to furnish reconciliation statement in FORM GSTR-9C failed to do so with the annual return; the waiver applies for financial years 2017-18 through 2022-23 provided FORM GSTR-9C is filed subsequently on or before 31 March 2025, and no refund is available for late fees already paid.

Customs variance in diamond measurements allowed, permitting specific tolerances for re-imported diamonds under amended notification.
The proviso to condition (v) of Notification No. 9/2012-Customs is replaced to allow variances for re-imported diamonds: +/- 0.05 mm in diameter for round stones, +/- 0.07 mm in length and breadth for other shapes, +/- 0.01 mm in height, and +/- 1 cent in weight, as prescribed by Notification No. 18/2025-Customs.

Temporary identification number introduced to enable non-registrants required to pay GST to receive payment IDs and official orders.
The amendment inserts rule 16A permitting a proper officer to grant a temporary identification number to persons not liable to registration but required to make payments, recorded in Part B of FORM GST REG-12. It substitutes FORM GST REG-12 to create Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribing personal, contact and optional bank details, a ninety day directive to apply for proper registration where directed, and transmission of the order to the corresponding central or state jurisdictional authority.

Commencement of MGST Amendment Rules appointed, specifying operative dates for selected rules to come into force.
Notification appoints commencement dates under the Maharashtra Goods and Services Tax (Amendment) Rules, 2024, exercising the Act's executive authority to bring specified amended rules into force on the dates stated. It phases implementation by grouping particular rules for entry into force on two separate appointed dates, including a later commencement of rule 8, rule 37 and clause (ii) of rule 38.

Metal scrap suppliers are excluded from SRO 298's application, with the change effective from 10 October 2024.
The Finance Department amended notification SRO 298 - Tax by inserting a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72-81 of the Customs Tariff First Schedule from the notification's application. The amendment is declared to be effective retrospectively from 10 October 2024.

GST amendment inserts metal scrap into the tax notification, covering supplies to registered and unregistered recipients effective retrospectively.
Amendment to SRO-GST-4 inserts a new serial entry for metal scrap (metal-related HSN groupings) into the notification's rate schedule, covering supplies to both unregistered and registered persons, under the Jammu and Kashmir Goods and Services Tax framework; the notification states the insertion is deemed effective from the tenth day of October, 2024.

GST amendments exempt certain electricity services, research grant-funded R&D, educational affiliation and vocational training services from tax.
The amendment inserts new entries granting a Nil rate to specified services: ancillary electricity distribution services (metering, testing, connection and billing activities); research and development services supplied against grants from government entities or notified research institutions (subject to notification at time of supply); affiliation services by educational boards to government schools; and a clarified, expanded set of vocational training and skill development services provided by national skill bodies and recognized/accredited entities. The notification also updates the vocational council's name and is deemed effective from 10 October 2024.

GST amendment adds cancer medicines, extruded savoury snacks, and seat tariff changes, effective retroactively from October 10, 2024.
Amendment inserts three pharmaceutical products into the 12.5% schedule; adds a 6% tariff entry for extruded or expanded savoury or salted products under 1905 90 30; expands the 9% snack pellet description and substitutes the seating classification to exclude certain subheadings and seats used in aircraft or motor vehicles; and adds a 14% entry for motor vehicle seats under 94012000, with the amendment effective retroactively from 10 October 2024.

Metal scrap supplies between registered persons now fall within the amended GST notification, effective from 10 October 2024.
The notification amends the prior finance notification by adding a clause covering supplies of metal scrap (as per the Customs Tariff) received by one registered person from another registered person, and by substituting a proviso to exclude supplies between specified categories of persons while excepting the newly described recipient; the amendment is effective from 10 October 2024.

GST rate for helicopter seat-share transport prescribed; input tax credit barred for goods; notified with retrospective effect.
Insertion of a new taxable entry for transportation of passengers by air in a helicopter on a seat-share basis into GST-SRO-11, assigned a specified GST rate and conditional on non-availability of input tax credit for goods used in supplying the service; cross-references in the table are updated. The amendment is notified as effective retrospectively from 10 October 2024 under powers conferred by the Jammu and Kashmir GST Act, 2017.

Renting of immovable property outside residential dwellings added to notification, changing treatment of registered and unregistered persons under JK GST.
Inserts serial 5AB into the SRO-GST-13 Tax (Rate) Table to cover Service by way of renting of any immovable property other than residential dwelling, with the adjacent columns identifying "Any unregistered person" and "Any registered person" as the persons concerned; amendment made under sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 and effective from 10th October, 2024.

Deemed commencement makes a GST notification retrospective, rendering its provisions operable from an earlier effective date.
An erratum to a Commercial Taxes and Registration Department notification adds a deeming provision declaring that the referenced notification shall be deemed to have come into force from an earlier date, thereby retroactively altering the notification's effective date and confirming that its provisions operate from that prior date.

Examination of input tax credit pass-through barred from the appointed date, authority to stop accepting such requests.
The State government appoints a sunset date after which the designated authority will not accept requests to examine whether input tax credits availed or tax rate reductions resulted in commensurate reductions in the price of goods or services supplied, and declares the notification to be deemed in force from an earlier specified date.

Input Tax Credit Rectification: special procedure lets registered persons apply electronically to correct GST demand orders where credit is now eligible.
Notifies a special rectification procedure allowing registered persons, who have not appealed, to electronically apply for correction of GST demand orders that confirmed wrong availment of input tax credit where that credit is now eligible; the original ordering authority will review the application, decide and issue a rectified order within a prescribed period, upload a summary in the prescribed statutory form where rectification is made, and must follow natural justice if the rectification adversely affects the person.

Commencement of GST Amendment provisions: specified sections deemed in force on 27 September 2024 and 1 November 2024.
The State Government, exercising the commencement power under clause (b) of sub section (2) of Section 1 of the Madhya Pradesh Goods and Service Tax (Third Amendment) Act, 2024, notifies that Sections 6, 34 and 36 are deemed to have come into force on 27 September 2024, and that Sections 2 to 5, 7 to 29, 30 to 33 and 35 are deemed to have come into force on 1 November 2024, thereby formally fixing the operative commencement dates for those provisions.